Current to 1 July 2014, the Australian Superannuation Handbook 2014-15 helps practitioners comply with the latest superannuation regulatory requirements.

With a renewed focus on superannuation from the Tax Office, APRA and ASIC, practitioners need to ensure that their knowledge of superannuation law is complete and up-to-date. Indeed, the law mandates that trustees and advisers have adequate resources and training to ensure they are acting in the best interests of their members and clients.

Incorporating key developments arising from the 2014 Federal Budget, this edition also includes commentary relating to:

The Government’s position on previously unlegislated measures;

Contribution caps increased from 1 July 2014;

2014-15 Budget measure – option to withdraw excess contributions;

SMSF trustees - new Tax Office penalties from 1 July 2014;

SMSF borrowing rules – the latest pitfalls;

Superannuation guarantee rate increased to 9.5% from 1 July 2014;

SuperStream rules mandate electronic transactions between funds; and

FoFA – Government’s proposed changes

The Australian Superannuation Handbook 2014-15 is an ideal reference for financial planners, accountants, auditors, lawyers, superannuation trustees, fund administrators, and other participants in the superannuation and financial services industry.